The Blog.
Plain-speaking notes on Income Tax, GST and how to actually clear the exam — straight from TuliSir.
Do you know why you have chosen to be a CA?
TuliSir’s own story — how an accounts-fearing B.Com student became a CA, joined the family business, and then, almost by accident, became a teacher.
Direct TaxUnderstanding the Impact of Section 87A: Recent Controversy and Amendment
How the Finance Bill 2025 reshapes the §87A rebate — the ₹12 lakh threshold, the ₹60,000 cap, and whether it applies to special-rate incomes.
CA Exam StrategyThe 120-45-PTC Self-Assessment Rule
Didn’t clear the attempt? Use the 120-45 test and the PTC audit to find whether your gap is Presentation, Time, or Concept — then fix the right one.
Direct TaxICAI — Please explain!
A CA Inter Sept-24 answer added the value of a gardener to salary. A 1973 CBDT circular — and the modern Rule 3 valuation — say otherwise.
Direct TaxNo HP loss c/fd u/s 115BAC — a drafting error?
Under the default regime, can a house-property loss be set off against other heads or carried forward? A close read of §115BAC(2) and (3).